Selling Your Accounts Receivable? 6. Sales price of intangible assets.Include goodwill, accounts receivable, notes receivable, mortgages, securities, and all other intangible assets. Section 1, Objective 7-1: Record sales on account, credit card sales, sales returns, sales allowances, and cash receipt transactions in a general journal. Accounts Receivable, Amounts Due From Other Governments, and Mortgages Receivable. You are buying a functioning business. If it's not included, adjust your expected cash flow valuation and come back to them at a lower price. Accounts receivable (AR) is an accounting term for money owed to a business for goods or services that it has delivered but not been paid for yet. Fill in the necessary fields. Check the Billable box, then select the customer.